Best is a strong word.. although I have found I much prefer British humor to American one. Something with Nick Frost and Simon Pegg maybe?

Fish called Wanda

I don't watch many comedies, the only one I remember that made me laugh a bit was 21/22 jump street (but that's hollywood :/)

thanks kasz

Les Visiteurs

The Grand Budapest Hotel

As for non-Hollywood, Rocky Horror Picture Show (it's midnight movie after all)

http://moviestape.com/katalog_filmiv/komedija/41-kavkazka-polonjanka-abo-novi-prygody-shurika.html so here some really not from hollywood :):D

Bienvenue chez les Ch'tis
http://www.imdb.com/title/tt1064932/

The producers, Mel brooks

I personally liked G.O.R.A., A.R.O.G and Recep İvedik series thanks!

To keep it to English language I'll go with Arsenic and Old Lace for old goody and The Boat That Rocked for British humor

View attached image.

View attached image.